Parcel post drawback claims require exporter certifications, customs verification, postal processing, inspection and final proof of export.

Drawback claims for goods exported by parcel post require prescribed exporter, consignment, valuation and drawback particulars. The exporter must certify non-use after manufacture, absence of a separate duty-rebate claim, and payment of customs and central excise duty on manufacturing raw materials. The form also records customs examination, packing and sealing, postal forwarding, post-appraising inspection, export permission or detention, and final certification of export and forwarding to customs authorities.

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